Sally is an online retailer who engages in Third-party Network Transactions via NetTrans, Inc. Payment Company to facilitate financial transactions in the sale of her products. For 2023, what is the minimum aggregate sales and number of sales per year required to trigger a 1099-K by NetTrans, Inc. Payment Company?
a. more than $20,000 in aggregate sales, minimum of 200 sale transactions
b. more than $10,000 in aggregate sales, minimum of 100 sale transactions
c. more than $5,000 in aggregate sales, minimum of 50 sale transactions
d. more than $600 in aggregate sales, no minimum number of sale transactions